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Dwelling House Relief. This is a relief, from inheritance tax (CAT) that applies to a dwelling house. A dwellinghouse is defined as a building or part of a building which is used as a dwelling.The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.The relief is a full relief from inheritance tax, if the relief applies. dwellinghouse is defined as a building or part of a building which is used as a dwelling. The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.
For HMDA, a boat house can be a dwelling. The question is what is it used for? If it's used for recreational purposes, then it does not meet the definition of dwelling. Recreational vehicles such as boats or campers are not dwellings for purposes of HMDA. Also excluded are transitory residences such as hotels, hospitals, and college dormitoriesÃ¢â¬âwhose occupants have principal residences elsewhere. [Commentary to 1003.2] If it's used as a residence, then it is a dwelling. Note: The proposed hMDA rules (comment period ended in Oct 2014) will be excluding boathouses. From the Section by Section Analysis (page 65-66):